{ "article": { "LEGIARTI000006298185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-29", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006298185", "URL": "article/LEGI/ARTI/00/00/06/29/81/LEGIARTI000006298185.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046BOXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 108, 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater-0 D à 46 quater-0 FA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006326081", "@num": "1", "#text": "Décret n°90-834 du 18 septembre 1990 - art. 1 (V) JORF 22 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000533162", "@nortexte": "BUDF9000013D", "@numtexte": "90-834", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-18" }, { "@id": "LEGIARTI000006237118", "@num": "5", "#text": "Décret n°2004-1422 du 23 décembre 2004 - art. 5 () JORF 29 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000605298", "@nortexte": "ECOF0400054D", "@numtexte": "2004-1422", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-23" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162173", "@fin": "2004-12-29", "#text": "Section IV : Modalités d'application du précompte.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298184", "@fin": "2000-03-31", "@num": "46 quater-0 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006298185", "@fin": "2004-12-29", "@num": "46 quater-0 C", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne morale française visée à l'article 108 du code général des impôts est tenue de se conformer aux dispositions des articles 46 quater-0 D à 46 quater-0 FA en vue de l'application du précompte institué par l'article 223 sexies du code précité.
\n
" } }, "LEGIARTI000006237118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006237118", "URL": "article/LEGI/ARTI/00/00/06/23/71/LEGIARTI000006237118.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHDWXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006299488", "@num": "344-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299679", "@num": "381 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 T (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299769", "@num": "406 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298185", "@num": "46 quater-0 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296759", "@num": "46 quater-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298187", "@num": "46 quater-0 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298189", "@num": "46 quater-0 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298191", "@num": "46 quater-0 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 FA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000605298", "@nor": "ECOF0400054D", "@num": "2004-1422", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2004-1422 du 23 décembre 2004 relatif à l'ordre d'imputation des distributions pour l'application du prélèvement prévu à l'article 95 de la loi de finances pour 2004", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000605298", "@c_titre_court": "Décret n°2004-1422 du 23 décembre 2004" }, { "@fin": "2999-01-01", "#text": "Décret n°2004-1422 du 23 décembre 2004 relatif à l'ordre d'imputation des distributions pour l'application du prélèvement prévu à l'article 95 de la loi de finances pour 2004.", "@debut": "2004-12-29", "@id_txt": "LEGITEXT000005964060", "@c_titre_court": "Décret n°2004-1422 du 23 décembre 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-12-29", "@date_signature": "2004-12-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006237118", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001917472", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006326081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-09-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006326081", "URL": "article/LEGI/ARTI/00/00/06/32/60/LEGIARTI000006326081.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHVTXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 sexies 3 8°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater OD I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-936 1989-12-29 art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006298185", "@num": "46 quater-0 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298190", "@num": "46 quater-0 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000533162", "@nor": "BUDF9000013D", "@num": "90-834", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 90-834 du 18 septembre 1990 pris pour l'application de l'article 28 de la loi no 89-936 du 29 décembre 1989 relatif à l'exonération de précompte des distributions effectuées par certaines sociétés holdings détenant des participations étrangères", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000533162", "@c_titre_court": "Décret n°90-834 du 18 septembre 1990" }, { "@fin": "2999-01-01", "#text": "Décret n°90-834 du 18 septembre 1990 pris pour l'application de l'article 28 de la loi n° 89-936 du 29 décembre 1989 relatif à l'exonération de précompte des distributions effectuées par certaines sociétés holdings détenant des participations étrangères", "@debut": "1990-09-22", "@id_txt": "LEGITEXT000006076522", "@c_titre_court": "Décret n°90-834 du 18 septembre 1990" } ], "@ministere": "MINISTERE DE L'ECONOMIE, FINANCES ET BUDGET", "@date_publi": "1990-09-22", "@date_signature": "1990-09-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006326081", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1990-09-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les distributions qui sont exonérées de précompte en application du 8° du 3 de l'article 223 sexies du code général des impôts sont prélevées sur les bénéfices dans les conditions prévues au I de l'article 46 quater OD de l'annexe III au même code.
\n
" } }, "LEGIARTI000006298190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 FA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-24", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006298190", "URL": "article/LEGI/ARTI/00/00/06/29/81/LEGIARTI000006298190.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046BSXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater-0 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006326081", "@num": "1", "#text": "Décret n°90-834 du 18 septembre 1990 - art. 1 (V) JORF 22 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000533162", "@nortexte": "BUDF9000013D", "@numtexte": "90-834", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-18" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162173", "@fin": "2004-12-29", "#text": "Section IV : Modalités d'application du précompte.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298190", "@fin": "1999-12-24", "@num": "46 quater-0 FA", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006298191", "@fin": "2004-12-29", "@num": "46 quater-0 FA", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les distributions qui sont exonérées de précompte en application du 8° du 3 de l'article 223 sexies du code général des impôts sont prélevées sur les bénéfices dans les conditions prévues au I de l'article 46 quater-0 D.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006326081", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298185", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006237118", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298185", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006298185", "liens_entrants": true }

Article 46 quater-0 C AUTONOME ABROGE, en vigueur du 31/03/2000 au 29/12/2004 (Code général des impôts, annexe III)